Jagdishkumar Shivjibhai Virda Vs ITO (ITAT Rajkot)
Summary: The appeal concerned Assessment Year 2016-17 and arose from an order passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi under section-250 of the Income-tax Act, 1961, dated 28.06.2024. The CIT(A) order arose from an assessment order passed by the Assessing Officer under section 144 dated 21.12.2018.
The assessee, an individual, had filed his return for AY 2016-17 declaring total income of Rs.6,090/- and agricultural income of Rs.20,32,250/-. The return was processed under section 143(1). Subsequently, the case was selected for scrutiny and notices under sections 143(2) and 143(1) were issued. According to the order, the assessee could not properly substantiate the agricultural income claim before the Assessing Officer.
The Assessing Officer noted gross agricultural receipts of Rs.67,44,850/- and agricultural expenditure claimed to the extent of Rs.20,32,250/-, with the entire amount of Rs.20,32,250/- claimed as exempt income. To verify the agricultural income, the Assessing Officer sought supporting evidence including land records, details of crops cultivated, sales bills, expenditure vouchers and other relevant documents. The assessee submitted only a simple online reply without documentary evidence. In the absence of the necessary details and supporting documents, the assessment was completed on the basis of material available on record, determining total income at Rs.69,03,550/-.
